Base
8580841990-12-11New YorkClassification

The tariff classification of a man's T-shirt from the People's Republic of China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-05 · Updates monthly

Summary

The tariff classification of a man's T-shirt from the People's Republic of China.

Ruling Text

NY 858084 December 11, 1990 CLA-2-61:S:N:N3-I:356 858084 CATEGORY: Classification TARIFF NO.: 6109.10.0005 Mr. Kevin Maher C-Air Customhouse Brokers 153-66 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of a man's T-shirt from the People's Republic of China. Dear Mr. Maher: In your letter dated November 13, 1990, you requested a tariff classification ruling on behalf of Strong Progress. Style No. GS0101, is a man's T-shirt constructed from 100 percent cotton, finely knit jersey fabric. The garment features a rib knit crew neckline; short hemmed sleeves; and a hemmed bottom. Your letter stated that the garment will be manufactured in size range S, M, L, and XL. As requested, your samples will be returned. The applicable subheading for this garment will be 6109.10.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men's or boys': underwear: T-shirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, without pockets, trim or embroidery. The duty rate will be 21 percent ad valorem. Style No. GS0101 falls within textile category designation 352. Based upon international textile trade agreements, products of the People's Republic of China are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are sub- ject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport